Can territorial tax compliance systems reduce the tax avoidance of firms with operations in tax havens?
Namryoung Lee
| Year of publication: |
2017
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|---|---|
| Authors: | Lee, Namryoung |
| Published in: |
Emerging markets finance & trade : a journal of the Society for the Study of Emerging Markets. - Philadelphia, Pa. : Routledge Taylor & Francis Group, ISSN 1540-496X, ZDB-ID 2089472-7. - Vol. 53.2017, 4, p. 968-985
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| Subject: | Financial distress | tax avoidance | tax compliance systems | tax havens | Steuervermeidung | Tax avoidance | Steueroase | Tax haven | Steuermoral | Tax compliance | Steuerstrafrecht | Criminal tax law | Steuerpolitik | Tax policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/1540496X.2016.1247690 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011764628